The Working Group had therefore taken the view that the definition of “insolvency estate” should be as broad as possible and that, particularly in the light of the UNCITRAL Model Law on Cross-Border Insolvency, all the assets of the debtor, including foreign assets, should be included in the estate.
En consecuencia, el Grupo de Trabajo ha opinado que la definición de “masa de la insolvencia” debe ser lo más amplia posible y que, particularmente en vista de la Ley Modelo de la CNUDMI sobre la Insolvencia Transfronteriza, todos los bienes del deudor, incluidos los bienes extranjeros, deben formar parte de la masa.